Charity number 1179304
Marauders Mens Health
Charity Accounts
31 March 2025
## **Marauders Mens Health Report and accounts Contents**
||**Page**|
|---|---|
|Charity Information|1|
|Trustees' Report|2-4|
|Independent Examiner's Report on the Accounts|5|
|Statement of Financial Activities|6|
|Balance sheet|7|
|Notes to the Financial Statements|8-25|
**Marauders Men’s Health Annual Report 2024/2025**
**Charity Name** : Marauders Men's Health
**Charity Number** : 1179304
**Reporting Period** : For the year ended 31st March 2025
## **Governing Document:**
Marauders Men’s Health governing document has been adopted from the Charities Commission Charitable Incorporated Organisation template (CIO structure) whose only voting members are its charity Trustees
## **Board of Trustees as at 31/3/2024:**
Chair - Sheree Williams Vice Chair - Neil Keogh Treasurer - Beth Roberts
## **Other Trustees:**
Paul Vanhees Nigel Pearce Beth Jones Captain Beany Jeremy Sims
## **New Trustee Appointment during 2024/25:**
Paul Roberts Mike Onda Elliott Lewis
## **Resignations during 2024/25:**
Paul Vanhees Beth Jones Neil Keogh Jeremy Sims Beth Roberts Elliott Lewis
## **Board of Trustees as at 31/3/2025:**
Sheree Williams Nigel Pearce Captain Beany Mike Onda Paul Roberts
It can be confirmed that the Trustees have complied with their duty to have due regard to the Charity Commission's public benefit guidance in exercising their powers or duties. No Trustees received any remuneration during this period and all Trustees have been subject to an enhanced DBS check.
## **Principal Address:**
Dalton Road Community Centre, Dalton Road, Sandfields, Port Talbot SA12 6SF
## **Bankers:**
Lloyds TSB, 115 Station Road, Neath, Port Talbot SA13 1NR
## **Accountant:**
David Roberts Accountancy Services Ltd, 17 Brookside Close, Baglan, Port Talbot SA12 8EN
1
## **Statement of public benefit derived from Marauders Men's Health activities:**
For the public benefit, the preservation and protection of good health among men in South Wales and the surrounding area, through the provision of facilities for recreation or other leisure time occupation, including practical interests, hobbies and learning new skills, where they can meet to receive information and advice on matters relating to health conditions and healthy lifestyles and can provide peer to peer support in a social environment.
## **Report of the Trustees:**
The Trustees are pleased to present their report to accompany the financial statements of the charity for the year ended 31st March 2025
The charity is administered and controlled by the Board of Trustees who hold meetings every 1 month. It can be confirmed that the Trustees have complied with their duty to have due regard to the Charity Commission's public benefit guidance in exercising their powers or duties.
**Activities Undertaken to Further Objects** : During the past year, our charity diligently worked to preserve and protect the good health of men across South Wales and the surrounding areas, directly supporting over 100 men each week and expanding our reach into new districts like Torfaen in Gwent. We achieved this by providing diverse facilities for recreation and leisure, fostering peer-to-peer support in social environments, and offering access to vital health information and advice. Key activities included organising 'Walk & Talks', establishing new Sports & Fitness Hubs for physical activity and skill development, and routinely holding weekly coffee mornings and monthly social hubs. These initiatives provided a supportive social environment, enabling our beneficiaries to improve their physical and mental wellbeing, learn new skills, and connect with peers.
**Summary of Key Achievements** : This year, our charity achieved significant milestones in promoting the health and wellbeing of men across South Wales. We directly supported over 100 men each week through a diverse range of physical events and wellbeing activities, while our social media presence expanded to reach more than 2,000 followers. Our flagship 'Walk & Talks' program saw approximately 200 events organised and led across Rhondda Cynon Taff (RCT) and Neath Port Talbot (NPT). Demonstrating our commitment to a broader outreach, we successfully extended our services into the new district of Torfaen, regularly undertaking weekly walks around the Gwent area since December 2024.
Physical activity was significantly boosted with the commencement of new Sports & Fitness Hubs in RCT from September, offering instructor-led circuits classes focused on mobility, strength, balance, and weight management; complemented by racquet and ball sports. Beyond physical activity, vital social support networks were maintained through weekly coffee mornings at our NPT drop-in centre, benefiting local men including the 'Models for Heroes' veterans group. Monthly social hubs at Llantrisant Guildhall provided a platform for men to share hobbies and engage in educational workshops on critical topics such as cybercrime awareness, nutrition, and prostate health.
Successful robust partnerships with various complementary community organisations were forged throughout Gwent, RCT and NPT. These included, but not limited to, the RCT Work & Skills Team, Interlink RCT, and Men's Shed. These collaborations inspired beneficiaries to engage and volunteer, which enhanced their skills and promoted their overall well-being.
Our presence at community events grew, and we showcased our services at fairs, sports clubs, and heritage centres. We also organised engaging single-day and multi-day activities, such as trips to Laugharne, Mumbles, and Snowdon, which facilitated closer friendships and fostered camaraderie among participants.
Financially, we received generous donations totaling approximately £8,000 from the Crane Foundation, the Millennium Stadium Charitable Trust, Tesco supermarkets, and individual supporters. In response to the significant changes at TATA Steel, we coordinated a series of drop-in sessions that brought together various local agencies willing to support those affected. In November of last year, we participated in a key event aimed at the rugby community to raise awareness about the alarming rate of suicide-related deaths.
2
**Impact of Activities** : Our activities have made a tangible positive difference in the lives of men across South Wales, directly addressing the charitable objects of preserving and protecting good health. Through our welcoming environments and diverse programs, beneficiaries reported enhanced skills, increased confidence, and improved physical and mental self-care. The provision of social hubs and 'Walk & Talks' fostered stronger connections among men, reducing isolation and promoting greater social interaction within their communities. Participants gained valuable education on a range of life issues, from health and nutrition to cybercrime awareness and financial planning, empowering them with practical knowledge. Furthermore, our collaborative efforts successfully encouraged many beneficiaries to join other community organisations and engage in volunteering, enabling them to discover new places, appreciate nature, set personal goals, and find structure and companionship, particularly in retirement. The consistent peer support offered throughout all our initiatives has been instrumental in creating a supportive network that truly contributes to their overall wellbeing.Impact statements taken from our beneficiaries cemented the positive benefits of being a Marauder. By bringing men together in active, natural environments it encourages open discussion where life experiences are shared without the usual stigma associated with sensitive issues. Talking this way builds resilience, maintains mental health & fitness, helps develop friendships and builds a support network for men to call upon in times of need.
## **Financial Review:**
The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities, issued in 2005.
The Charity had a total income during the year of £10,029 and total expenditure of £68,065, leaving a Deficit for the year of £58,036. The deficit was covered by the Reserves of the Charity and the total Funds carried forward stands at £57,164
## **Reserves Policy:**
Our Reserves Policy ensures the long-term financial stability and sustainability of the charity. The purpose of holding reserves is to safeguard the charity’s ability to continue its charitable activities for the benefit of our service users, even in the event of unforeseen financial challenges. Our policy is currently under review but explains why reserves are needed, sets a target for the level of reserves, and outlines the mechanisms for monitoring and managing them. We believe that a clear policy demonstrates effective financial management and good governance. Our charity reserves are held from unrestricted funds and do not exceed 12 months of operating costs.
## **Principal Funding Sources:**
The primary source of funding for Marauders Men’s Health has been from the Big Lottery Community Fund. An additional £8,000 in donations was received from the Crane Foundation (£4,480), Millennium Stadium Charitable Trust (£2,500), Tesco stores and through public donations.
## **Plans for Future Periods:**
Our main goals and objectives will be aligned to our strategy of ‘Breaking Stigma for a Healthy Future’ aligned to our Big Lottery Community Fund targets and commitments to support the health and wellbeing of men. Our charity will maintain existing operations whilst expanding its reach (digital and physical) to deliver activities and wellbeing programmes across South Wales, namely - Walk & Talks, Sports & Fitness Hubs, Social/Education Hubs, Community partnerships/collaborations and on-line training, awareness and educational programmes.
## **Structure, Governance and Management**
**Governing Document** : Marauders Men’s Health governing document has been adopted from the Charities Commission Charitable Incorporated Organisation template (CIO structure) whose only voting members are its charity Trustees.
3
## **Recruitment and Induction of Trustees:**
Clear role definitions are advertised and expression of interests are sought where potential candidates are shortlisted for interview by existing Trustees. New Trustees are voted onto the Board, for fixed terms, as per the guidelines contained within the governing document. Once appointed, our comprehensive induction process (via ICAEW accreditation) ensures new Trustees are fully equipped to contribute to our mission, covering legal responsibilities, financial oversight, strategic direction, and operational understanding.New trustees benefit from a structured welcome, access to key organisational documents, training and ongoing support, fostering their effective integration and enabling them to immediately contribute to the charity's governance and impact.
## **Staff and Organisation Changes:**
Upon the resignation of the resilience worker in October, two trustees changed their roles within the charity to take on alternative paid roles to bolster and support operational requirements. Neil Keogh was appointed into a part-time Project Support role which commenced in December and Jeremy Sims into a full-time Programme Manager role which commenced in January. A part-time Project Co-ordinator role was maintained throughout the year.
The turnover of Trustees during the period is part of a longer term strategic plan to strengthen the Board.
The charity continued to be supported by a number of key volunteers without whom our charity would not be able to operate as effectively. We would like to express our extreme gratitude towards these dedicated individuals for putting their time and resources forward.
The rental terms of our Dalton Road premises was changed during the year away from a full-time tenancy agreement in favour of a pay-per-use rental agreement to better cater for lower utilisation.
## **Risk Management:**
The Trustees confirm that they have thoroughly assessed the major risks to which the charity is exposed, encompassing operational, financial, governance, and reputational areas. They are satisfied that robust systems, policies and procedures are in place to effectively monitor and mitigate these identified risks, ensuring the charity's continued resilience and ability to deliver its charitable objects.
No serious incidents were reported during the year.
## **Statement of Trustees' Responsibilities:**
The Trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards.
The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
This report has been prepared in accordance with the Charities Commission Law.
Approved by the Board of Trustees on and signed on its behalf by:
Mr Jeff Beattie - Chair Date:
Mr Trefor Williams - Treasurer Date:
4
**Independent examiner's report on the accounts Report to the trustees/ members of[Marauders Men’s Health] Charity no On accounts for the year ended 31st March 2025 1179304 (if any) Set out on pages 6 to 25** The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: **Respective responsibilities of** examine the accounts under section 145 of the Charities Act, **trustees and examiner** to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and to state whether particular matters have come to my attention. My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. **Basis of independent examiner’s** It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees **statement** concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. In connection with my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in, any material respect, the requirements: to keep accounting records in accordance with section 130 of the Charities Act; and **Independent examiner's statement** to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. **Signed: Date: Name: David William Roberts Relevant professional Bcom (Accounting) , A.C.A. (ICAEW) qualification(s) or body (if any): Address: David Roberts Accountancy Services Ltd 17 Brookside Close Baglan Port Talbot West Glamorgan SA12 8EN**
5
**----- Start of picture text -----**
Marauders Men’s Health Charity No 1179304
Annual accounts for the period
Period end
Period start date 01/04/2024 To date 31/03/2025
**----- End of picture text -----**
## **Section A Statement of financial activities (including summary income and expenditure account)**
|Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Note 5)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of funds:_**
S23
S24
**_Total funds carried forward_**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use
**_Net movement in funds_**
Total funds brought forward
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
Other trading activities
Investments
Separate material item of income
Other
**_Total_**
Raising funds
Charitable activities
Separate material expense item
Other
**_Total_**
**Net income/(expenditure) before tax for the**
**reporting period**
Charitable activities
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Donations and legacies|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
8,779
-
-
8,779
107,083
-
-
-
-
-
-
-
-
-
451
1,250
-
-
1,250
-
-
-
-
-
-
-
-
-
-
-|
|---|---|
||10,029
-
-
10,029
107,534|
||-
-
-
-
-
51,132
14,339
-
65,471
100,146
1,494
1,100
2,594
1,692
-
-
-
-
-|
||52,626
15,439
-
68,065
101,838|
|||
||42,597
-
15,439
-
-
58,036
-
5,696|
||-
-
-
-
-|
||42,597
-
15,439
-
-
58,036
-
5,696|
||-
-
-
-
-|
||42,597
-
15,439
-
-
58,036
-
5,697|
||-
-
-
-
42,958
42,958
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
||361
58,397
-
-
58,036
-
5,697|
||56,803
58,397
-
115,200
109,503|
||57,164
-
-
57,164
115,200|
6
## **Marauders Men’s Health Charity No 1179304**
## **Section B Balance sheet**
|Guidance Note
**Fixed assets**
**Intangible assets**
B01
**Tangible assets (Note 8)**
B02
**Heritage assets**
B03
**Investments**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 9)**
B06
**Debtors (Note 10)**
B07
**Investments**
B08
**Cash at bank and in hand (Note 12)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due**
**within one year (Note 11)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds**
B17
**Restricted income funds (Note 13)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**_Total funds_**
B22|**Unrestricted**
**funds**
**£**
F01
-
-
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
615
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
-
-
-
615
-
-
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|
|||||-
1,127
-
-|
||-|615|-
615|
1,127|
||-
-
-
57,163|-
-
-
285|-
-
- -
-
-
-
57,448||
|||||-
-
-
114,921|
||57,163|285|-
57,448|114,921|
|||||
849|
||-|900|- 900||
||||||
||57,164|- 615|-
56,549|114,072|
||||||
||57,164|-|**-**
57,164|115,199|
|||||-
-|
||-
-|-
-|- -
-
-||
||||||
||57,164|-|- 57,164|115,200|
||-
57,164|-|-
-
- 57,164
-||
|||||-
58,397
56,803|
||57,164|-|-
57,164|115,200|
## _**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_
|Signed by one or two trustees on behalf of
all the trustees|Date of
approval
dd/mm/yyyy
Trefor Williams
Signature
Print Name
Jeff Beatie|
|---|---|
7
**Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
- the Statement of Recommended Practice: Accounting and Reporting by Charities
- • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of
- • and with* Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
- -Tick as appropriate
## **1.2 Going concern**
**The trustees consider that there are no material uncertainties that cast significant doubt on the charity’s ability to continue as a going concern. The financial statements have accordingly been prepared on a going concern basis.**
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
**----- Start of picture text -----**
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the change in accounting policy; Not applicable
(ii) the reasons why applying the new accounting
policy provides more reliable and more relevant Not applicable
information; and
(iii) the amount of the adjustment for each line affected
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
Not applicable
periods before those presented, 3.44 FRS 102 SORP.
**----- End of picture text -----**
8
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
**----- Start of picture text -----**
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of any changes; Not applicable
(ii) the effect of the change on income and expense or
Not applicable
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
Not applicable
**----- End of picture text -----**
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
**----- Start of picture text -----**
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the prior period error; Not applicable
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
Not applicable
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
Not applicable
**----- End of picture text -----**
9
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.1 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
**Offsetting**
**Grants and donations**
**Donated goods**
**Volunteer help**
**Income from**
**membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
**Support costs**
The charity has incurred expenditure on support costs.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
**Contractual income and**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
· it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS 102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
10
|**Grants with performance**
**conditions**
**2.3 ASSETS**
**Heritage assets**
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
**Tangible fixed assets for**
**use by charity**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 14.
**Intangible fixed assets**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15
They are valued at cost.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS 102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS 102 SORP.
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**2.2 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS 102 SORP) and are included as an item of other
income in the SoFA.
**Investment gains and**
**losses**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.||Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|---|
||||
11
**----- Start of picture text -----**
Current asset The charity has has investments which it holds for resale or pending their sale and cash and
investments cash equivalents with a maturity date less than one year. These include cash on deposit and Yes No N/a
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
**----- End of picture text -----**
12
## **Section C Notes to the accounts (cont)**
## **Note 3 Income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts 6,279 - - 6,279 10,587
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities 2,500 - - 2,500 96,496
Membership subscriptions and sponsorships
which are in substance donations
- - - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 8,779 - - 8,779 107,083
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other
trading - - - - -
activities: Clothing Sales - - - - -
Sponsorship - - - - 451
Talks - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - 451
Income from Interest income 1,250 - - 1,250 -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 1,250 - - 1,250 -
Separate - - - - -
material item - - - - -
of income - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset
held for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 10,029 - - 10,029 107,534
**----- End of picture text -----**
13
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**Total**
**Description**|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-|
|---|---|---|
|||-
-|
||||
14
## **Section C Notes to the accounts (cont)**
## **Note 5 Expenditure**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
Analysis of expenditure funds funds funds Total funds Prior year
£ £
Expenditure on Incurred seeking donations - - - - -
raising funds: Incurred seeking legacies
- - - - -
Incurred seeking grants
- - - - -
Operating membership schemes and
social lotteries - - - - -
Staging fundraising events
- - - - -
Fundraising agents
- - - - -
Operating charity shops
- - - - -
Operating a trading company
undertaking non-charitable trading
activity - - - - -
Advertising, marketing, direct mail and
publicity - - - - -
Start up costs incurred in generating
new source of future income
- - - - -
Database development costs - - - - -
Other trading activities - -
Investment management costs: - - - - -
Portfolio management costs - - - - -
Cost of obtaining investment advice
- - - - -
Investment administration costs
- - - - -
Intellectual property licencing costs
- - - - -
Rent collection, property repairs and
maintenance charges - - - - -
- - - - -
Total expenditure on raising funds - - - - -
Expenditure on Staff Costs 35,686 7,979 - 43,665 64,052
charitable Rent
activities - - - - 8,000
Consumables
51 - - 51 118
IT Costs 161 - - 161 1,943
Repairs and maintenance - - - - -
Telephone and internet 667 481 - 1,148 1,345
Subscriptions 210 - - 210 89
Travel 1,490 913 - 2,403 2,195
Stationery 204 - - 204 101
Donations 850 - - 850 -
Equipment 1,173 934 - 2,107 846
Equipment Hire 87 68 - 155 263
Venue Hire 5,104 2,210 - 7,314 1,632
Training - - - 2,226
Sundry Expenditure 3,976 882 - 4,858 3,878
Consultancy 1,128 768 - 1,896 9,454
Advertising and PR 345 104 - 449 4,004
Total expenditure on charitable
51,132 14,339 - 65,471 100,146
activities
Separate Insurance - 588 - 588 -
material item of
Accountancy 1,472 - - 1,472 1,180
expense
Depreciation - 512 - 512 512
Legal Costs 22 - - 22 -
Total 1,494 1,100 - 2,594 1,692
Other - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total other expenditure - - - - -
TOTAL EXPENDITURE 52,626 15,439 - 68,065 101,838
**----- End of picture text -----**
15
**Section C Notes to the accounts**
## **Note 6 Details of certain types of expenditure**
## **Note 6.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Independent examiner’s fees**
**Assurance services other than independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**|**This year**
**Last year**
**£**
**£**
100
100
800
750|
|---|---|
16
## **Section C Notes to the accounts (cont)**
## **Note 7 Paid employees**
_**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_
## **7.1 Staff Costs**
|**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**
**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution pension plan)**
**Other employee benefits**
**Total staff costs**|**This year**
**Last year**
**£**
**£**
36,663 50,627
5,302 11,382
1,700 2,043
- -|
|---|---|
||43,665 64,052
|
||n/a|
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
|**7.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**
**Please provide the total amount paid to**
**key management personnel (includes**
**trustees and senior management) for**
**their services to the charity. For**
**specific amounts paid to trustees, see**
**Note 28.**
**£90,000 to £99,999**
**£100,000 to £109,999**
**£60,000 to £69,999**
**£70,000 to £79,999**
**£80,000 to £89,999**
**No employees received employee benef**
**pension costs) for the reporting period**
**Band**|**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**its (excluding employer**
**of more than £60,000**
**Nu**|**This year**
**Last year**
**Number**
**Number**
- -
2 2
- -
- -
0
0
0
0
0
0
**mber of employees**|
|---|---|---|
|||2 2|
**7.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
|**Please state the legal authority or**
**reason for making the payment**
**Please state the amount of the**
**payment (or value of any waiver of a**
**right to an asset)**
**Please explain the nature of the**
**payment**|n/a
n/a
n/a|
|---|---|
**7.4 Redundancy payments**
_**Please complete if any redundancy or termination payment is made in the period.**_
|**The extent of redundancy funding at**
**the balance sheet date**
**Please state the accounting policy for**
**any redundancy or termination**
**payments**
**Total amount of payment**
**The nature of the payment (cash, asset**
**etc.)**|n/a
n/a
n/a
n/a|
|---|---|
17
|**Section C**|**Notes to the accounts (con**|
|---|---|
|At the beginning of
the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the
year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the
beginning of the year
Net book value at the
end of the year
**Note 8**
**_Please complete this_**
**8.1 Cost or valuation**
**8.2 Depreciation and**
**8.3 Net book value**|**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery**
**and motor**
**vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
- - - 2,561 2,561
- - - - -
- - - - -
- - - - -
- - - - -
- - - 2,561 2,561
SL or RB
SL or RB
SL or RB
SL or RB
SL or RB
Straight
Line ("SL")
or
Reducing
Balance
("RB")
20%
- - - 1,434 1,434
- - - - -
- - - 512 512
- - - - -
- - - - -
- - - 1,946 1,946
- - - 1,127 1,127
- - - 615 615
**Tangible fixed assets**
**_note if the charity has any tangible fixed assets_**
**impairments**|
18
**Section C Notes to the accounts (cont)**
## **Note 9 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **9.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**activities.**||
|---|---|
|**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
**Stock**
**Donated goods**
**Work in**
**progress**|
||- - - - -|
||- - - - -|
**9.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
19
**Section C Notes to the accounts (cont)**
## **Note 10 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **10.1 Analysis of debtors**
|**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -|
|---|---|
## _**Complete 10.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **10.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)**
|**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -|
|---|---|
20
**Section C Notes to the accounts (cont)**
## **Note 11 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **11.1 Analysis of creditors**
**----- Start of picture text -----**
Amounts falling due Amounts falling due after
within one year more than one year
This year Last year This year Last year
£ £ £ £
- - - -
- - - -
- - - -
- - - -
900 849 - -
- - - -
- - - -
Total 900 849 - -
**----- End of picture text -----**
**Accruals for grants payable Bank loans and overdrafts Trade creditors**
**Payments received on account for contracts or performance-related grants**
**Accruals and deferred income Taxation and social security Other creditors**
21
## **Section C Notes to the accounts (cont)**
|**Other**
**Total**
**Note 12 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**|**This year**
**Last year**
**£**
**£**
- -
- -
57,448 114,921
- -
57,448 114,921|
|---|---|
22
## **Section C Notes to the accounts (cont)**
## **Note 13 Charity funds**
## **13.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Unrestricted Funds UR Unrestricted Funds 56,803 10,029 - 52,626 42,957 - 57,163
Lottery R Men's Wellbeing and Mental Health 8,703 - - 5,926 - 2,777 - -
Tudor Trust (was Ben Nevis!) R Drop-in facility refurbishment 31,053 - 178 - 30,875 - -
Moondance R Core Cost Support for the Charity 18,620 - - 18,620 - -
Austin Bailey Foundation (was !) R Mental Health Course delivery 21 - - 21 - -
Miscellaneous R Miscellaneous - 9,336 9,336 -
Total Funds as per balance sheet 115,200 10,029 - 68,066 - - 57,163
**----- End of picture text -----**
23
## **Section C Notes to the accounts (cont)**
## **Note 13 Charity funds**
## **13.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Unrestricted Funds U Unrestricted Funds 44,567 15,042 - 2,806 - - 56,803
Lottery R Men's Wellbeing and Mental Health 60,780 22,992 - 75,069 - 8,703
Ben Nevis R Drop-in facility refurbishment 515 54,500 - 23,962 - 31,053
Moondance R Core Cost Support for the Charity 3,620 15,000 - - 18,620
CVS R Mental Health Course delivery 21 - - - 21
- - - -
Total Funds as per balance sheet 109,503 107,534 - 101,837 - - 115,200
**----- End of picture text -----**
24
## **Section C Notes to the accounts (cont)**
## **Note 14 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **14.1 Trustee remuneration and benefits**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**|**Last year**
**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**£**
**£**
**Amounts paid or benefit value**
**This year**|
|---|---|
_**Please give details of why remuneration or other employment benefits were paid. Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **14.2 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
**There have been no related party transactions in the reporting period (True or False)**
**TRUE**
||||||||**Amounts**|
|---|---|---|---|---|---|---|---|
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**||**Balance at**
**period end**|**Provision for bad**
**debts at period end**|**written off**
**during**
**reporting**|
||||||||**period**|
||||**£**||**£**|**£**|**£**|
|||||||||
|||||||||
During the year, two individuals, (Mr Neil Keogh and Mr Jeremy Sims,) resigned as trustees and were subsequently appointed to paid employee roles within the charity. Their remuneration has been included within staff costs (Note 7). No other related party transactions requiring disclosure under the Charities SORP were identified.
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
25